Research On Internal Control Of Operational Risk Of AQ Rural Commercial Bank

Commercial banks have a great deal of resources to control credit risk and market risk,which makes it difficult to control operational risk in practice.However,the occurrence of operational risk directly affects the normal operation of commercial banks.Due to insufficient coverage of resources,commercial banks can not take into account the breadth and depth of operational risk management.They can only encounter problems and solve problems,and can not prevent them to the greatest extent,which ultimately leads to commercial banks triggered by operational risk.Major loss cases often occur.Over the past three years,China's commercial banks have lost more than $1 billion annually due to operational risks.The management of operational risks by commercial banks is imminent.Otherwise,it will not only cause the loss of intra-bank assets,but also attract the attention of external regulatory authorities,resulting in huge fines,further affecting the development of commercial banks.Anhui Rural Credit Cooperative is the superior authority of Anhui local rural commercial banks,village banks and other rural financial institutions.Although local rural commercial banks and other rural financial institutions have taken some risk control measures in risk management to reduce operational risks,in the face of the new situation,these preventive and control measures The strength is still not enough and the efficiency is still not high,which leads to the operation risk is still too high.Especially the differential operation of rural financial institutions in different regions has resulted in the formation of strong institutional constraints and internal control system constraints in the operation risk management of rural credit cooperatives in Anhui Province,which can reduce the losses caused by the operation risk,otherwise it will lose sight of one another and cause the whole operation risk.The loss is too high.Therefore,reducing the operational risk of rural commercial banks and other rural financial institutions is an urgent problem to be solved in Anhui Rural Credit Cooperatives Union.This paper takes Anhui Rural Credit Cooperatives as the research object.By using the theory of internal control,this paper explores the internal control problems existing in the operational risk around the five elements of internal control.Firstly,through reading a large number of documents,this paper summarizes the research ideas of the existing literature by using the method of literature research,establishes that the guiding theory of this paper is internal control theory,and also explains the writing framework of this paper.Furthermore,this paper analyses the current situation of internal control of operational risk of rural credit cooperatives in Anhui Province.On the basis of revealing the operational risk business and its risk performance,it analyses the current situation of internal control of operational risk from three dimensions:personnel operation,internal control process and system control,and combines relevant cases.The analysis finds out the problems of internal control of operational risk of rural credit cooperatives in Anhui Province,including the formality of internal control environment construction,the incomplete implementation of risk assessment,the lack of internal control execution,the lack of smooth exchange of internal control information,and the absence of supervision and restriction mechanism.This paper also summarizes the causes of the problems from the internal and external dimensions.Finally,reconstructing the organizational structure of internal control of operational risk;second,strengthening the risk identification and assessment mechanism from four aspects:risk identification,risk rating,risk inspection and reporting,and risk assessment;It is to strengthen the implementation of internal control,including improving and implementing the post separation and rotation system,strengthening the pre-loan,loan and post-loan review mechanism,and establishing corresponding internal control measures for different types of operational risk;promoting the construction of internal control information platform;and quickening the construction of supervision and supervision system,including the establishment of specialties.Departments should improve the supervision mechanism and incentives to improve the corrective mechanism.This paper divides the whole text into five parts according to the ideas of raising,analyzing and solving problems.Meanwhile,the relationship between internal control and operational risk is explained,and then the guiding theory of this paper is determined to be internal control theory.The third part is the operational risk of rural credit cooperatives in Anhui Province.Internal control status analysis,summarizes the status of internal control of operational risk,and further analyzes the status quo of internal control of operational risk combined with relevant cases,so as to find the problems of internal control of operational risk,and analyze the causes of the problems;the fourth part is Anhui Rural Credit Cooperatives Associated Operational Exercise.Make countermeasures and suggestions for risk internal control;the fifth part is the conclusion and outlook,summarize the conclusions of this paper,and put forward relevant prospects.